Sales and Use Tax Annotations

Annotation 325.0340

(c) SHIPMENTS FROM CALIFORNIA TO POINTS OUTSIDE STATE

(1) Generally

325.0340Carrier. A trucker operating by leasing the tractor but not the trailer of his truck from an out-of-state buyer and entering a loose employment relationship in order to avoid Interstate Commerce Commission regulations is not a carrier, and sales made to the out-of-state buyer with delivery by the trucker's facilities are taxable as intrastate sales to an agent of the buyer. 9/3/64.